减税降费与创新短板:路径定位及补充机制

Tax and fee reduction and innovation weakness:path positioning and supplementary mechanism

21世纪以来全球经济创新空前活跃,新一轮科技革命深入发展,坚持守正创新是各国实现经济高质量发展的重要战略支撑。本文基于1995—2020年中国高新技术产业研发数据,利用合成控制法构建减税降费政策改革的准自然实验并估计其处理效应,进而研判财税政策改革的定位导向,识别企业创新的薄弱环节,完善创新短板的补充机制。研究发现,当财税政策仅仅作用于创新动力的提升时,外源性技术引进将出现消化吸收不足,最终引致企业呈现创新活动的策略性选择行为,其进程将沿袭“引进→消化、吸收、改造不充分→再依赖”的路径;而当财税政策同时作用于创新能力的提升时,企业在利用外源性技术方面将倾向于实质性创新策略,最终的作用路径为“引进→消化、吸收并改造充分→自主创新”。研究结论是,财税政策导向应定位于激励创新能力的提升,以补充外源性技术适用性不足的短板,改进企业创新策略选择,降低外源技术的依赖,实现实质性自主创新与科技进步。

The frequent conflicts between China and the United States are fundamentally a battle over the level of highend technological innovation,which once again confirms that innovation is the first driving force of development and is an important strategic support for countries to achieve high-quality economic upgrading. Based on the research and development data of China’s high-tech industry from 1995 to 2020,this paper uses the synthetic control method(SCM) to construct a quasi-natural experiment of tax and fee reduction policy reform and estimate its treatment effect,so as to study the orientation of fiscal and tax policy reform,identify the weak links of enterprise innovation and improve the complementary mechanism of innovation shortcomings. It is found that when the fiscal and tax policies only work to improve the innovation impetus,the introduction of exogenous technology will lead to insufficient digestion and absorption,which will eventually lead to the strategic choice behavior of innovation activities,and the process will follow the path of “introduction → digestion,absorption,inadequate transformation”;While when fiscal and tax policies also work to improve the innovation capability,enterprises will tend to adopt a substantive innovation strategy in the use of exogenous technology,and the final path is “introduction → digestion,absorption and transformation → independent innovation”.The study concludes that fiscal policy orientation should be positioned to stimulate the improvement of innovation capabilities to complement the shortcomings of insufficient applicability of exogenous technologies,improve innovation strategy choices,reduce the dependence on exogenous technologies,and achieve substantial independent innovation and technological progress.